receipts
pertaining to sale of hardware in the nature of Set Top
Box, Viewing cards, CAM hardware etc. by the Appellant ... software. The
hardware is primarily in the form of viewing cards, Set-top-Box
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IT(IT)A No. 364/Bang/2017
assessee enters into
agreement with the distributor for sale of Set Top Box (STB) and recharge coupon
vouchers. As per agreement products are sold ... deduct TDS on the
amounts of discount on sale of Set-top box and hardware, discount on sale of recharge
coupon and vouchers, bonus
including a streaming stick or a set-top box; or without a TV
at all (including on a laptop). Suppliers of smart TVs and other ... over-the-top ("OTT") content which takes place over
several channels, including smart TVs, streaming sticks, set-top boxes and
other connected devices
complainant and tried to set right the defects but of no result. Firstly it was found that internal set top box of LED was defective ... internal set top box was replaced within a month of its purchase. But there was defect in external set top box also, which
submitted that use of router is akin to a set top box kept at homes of the
subscribers of television channels or direct to home ... operators. The
equipment (i.e., set top box) at the house of the subscriber belongs to the service
provider. It cannot be said that
reads as under:-
"The economic life span of asset namely Set Top Box
(STB) is 3 to 4 years. This fact is ascertained ... order as under:
Sl. Particulars Tariff
1. Rent per month per set top box Rs.32.93 (exclusive of
for the first three years taxes
comprehensive
range of consumer electronic and home appliances. Also
manufacturing set top boxes, Colour Televisions, DVD Players
Etc. by some Units/subsidiaries in Aurangabad. This
over the country. In order to activate and
recharge the set top boxes of its customers, accounts of distributor/
dealer account are credited ... over the
countries. In order to activate and recharge the set-top boxes of its customers,
the accounts of distributors/dealers account is credited
television
channel services to its subscribers for which purpose, it imported Set
top boxes 8and Transmission Dishes and viewing cards. DRI received
information according
against M/s. RIMS engaged in the alleged corruption
related to set top box. The Commission further observes that the appellant is
aggrieved with ... import of set top box being done without the prescribed
standards resulting in huge tax evasion on part of the third party in connivance
with
